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分类所得税是目前我国收取个人所得税的主要形式,个人收入根据相关的标准划分为11项,然后根据具体的情况来缴纳税率。但是就这种税收制度模式来说,由于在单收入项目中的规定标准比较少,仅仅只能够满足个人所得税的开征需求。随着近几年的社会经济快速发展,逐渐出现的各种新型的行业,收入的种类和形式逐渐向多样化和多元化的方向发展,传统的个人所得税制度已经不能满足社会的发展,逐渐凸显出一些新的问题和漏洞。
Classification of income tax is currently the main form of personal income tax collected in China, personal income according to the relevant criteria is divided into 11 items, and then pay the tax rate according to the specific circumstances. However, due to this tax system model, due to the relatively low standards in the single-income project, only the demand for personal income tax can only be met. With the rapid social and economic development in recent years, the emerging types of new industries and the types and forms of income gradually evolve in a diversified and diversified direction. The traditional personal income tax system can no longer meet the needs of the development of society and gradually becomes more prominent Some new problems and bugs.